https://www.taxtmi.com/acts?id=17816 Amendments to section 153B extend limitation periods where the last search or requisition occurred in or after the 2009-10 financial year and a reference under section 92CA is made, treating two years as three years; for persons under section 153C the limitation is thirty-six months from the end of the financial year of the last search/requisition or twenty-four months from handover of seized/requisitioned materials to the Assessing Officer, whichever is later. The Explanation clarifies tolling for audit directions, exchange-of-information requests, and references under section 144BA concerning impermissible avoidance arrangements. en-us Tue, 14 May 2013 15:09:42 +0530 Tue, 18 Nov 2025 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17816 Amendments to section 153B extend limitation periods where the last search or requisition occurred in or after the 2009-10 financial year and a reference under section 92CA is made, treating two years as three years; for persons under section 153C the limitation is thirty-six months from the end of the financial year of the last search/requisition or twenty-four months from handover of seized/requisitioned materials to the Assessing Officer, whichever is later. The Explanation clarifies tolling for audit directions, exchange-of-information requests, and references under section 144BA concerning impermissible avoidance arrangements. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 15:09:42 +0530 https://www.taxtmi.com/acts?id=17816